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All Journal Horizon: Indonesian Journal of Multidisciplinary Jurnal Nusa Manajemen JEKAMI: Journal of Accounting
Mukhlis
SEKOLAH TINGGI ILMU EKONOMI BIMA
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of Current Ratio (CR) and Debt to Asset Ratio (DAR) on Profit Growth at PT. Dharma Satya Nusantara Tbk Izatul Yazidat; Aliah Pratiwi; Mukhlis
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study examines the effects of the Current Ratio (CR) and Debt-to-Asset Ratio (DAR) on profit growth at PT Dharma Satya Nusantara Tbk during the 2013–2023 period. Profit growth is a key indicator of corporate financial performance, reflecting a firm's ability to sustain profitability and create long-term value. This research employs a quantitative associative approach using secondary data obtained from the company's audited annual financial statements. The study analyzes 11 years of financial data selected through a saturated sampling technique. Multiple linear regression analysis was performed using SPSS version 26, preceded by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, to ensure model validity. The empirical findings reveal that the Current Ratio does not have a statistically significant effect on profit growth, indicating that higher liquidity does not necessarily translate into increased profitability. Conversely, the Debt-to-Asset Ratio has a positive and significant effect on profit growth, suggesting that an optimal capital structure supported by debt financing contributes to improved corporate earnings. Simultaneously, the Current Ratio and Debt-to-Asset Ratio significantly influence profit growth, demonstrating that liquidity and leverage jointly explain variations in corporate financial performance. The model explains 60% of the variation in profit growth, while the remaining 40% is attributable to other factors not included in this study. These findings provide practical insights for corporate managers and investors in evaluating financial performance and developing effective financing strategies to support sustainable profit growth.
Pengaruh Struktur Modal dan Efisiensi Modal Kerja Terhadap Profitabilitas pada PT Aneka Tambang Tbk Imelda; Puji Muniarty; Mukhlis
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6405

Abstract

This study aims to analyze the effect of capital structure as measured by Debt to Equity Ratio (DER) and working capital efficiency as measured by Working Capital Turnover (WCTO) on profitability as measured by Return on Assets (ROA) at PT Aneka Tambang Tbk for the period 2015–2024. The study uses a quantitative approach with an associative research type. The data used are secondary data obtained from the annual financial statements of PT Aneka Tambang Tbk during the study period. The sample was determined using a purposive sampling technique and analyzed using multiple linear regression with the help of SPSS version 22. The results of the study indicate that capital structure and working capital efficiency have an important role in influencing company profitability. Optimal capital structure management can support an increase in the company's ability to generate profits, while the efficient use of working capital contributes to the smooth running of operational activities and improved financial performance. Together, these two variables provide a strong contribution in explaining changes in company profitability. These findings indicate that the success of PT Aneka Tambang Tbk in increasing profitability is inseparable from the company's ability to manage funding sources and utilize working capital effectively. Therefore, efficient management of capital structure and working capital needs to be a primary concern in efforts to improve the company's financial performance.
PENGARUH KOMPETENSI, DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS KELAUTAN DAN PERIKANAN KABUPATEN BIMA Jidan Alfian; Mukhlis; Muhammad yusuf
Jurnal Nusa Manajemen Vol. 3 No. 1 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 1 Maret Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i1.329

Abstract

This study aims to determine the influence of Competence, Work Discipline, and Job Satisfaction on Employee Performance at the Bima Regency Maritime Affairs and Fisheries Service. The approach used in this study is an associative approach. The population in this study amounted to 101 people, with a sample of 70 ASN (State Civil Apparatus), 10 P3K (National Civil Service), and 21 Honorary. The research sample used 80 people. Data collection techniques used were observation, questionnaires, and literature studies. Data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, T-tests, and F-tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results of the study indicate that Competence (X1), Work Discipline (X2), and Job Satisfaction (X3) simultaneously have a significant effect on Employee Performance at the Bima Regency Maritime Affairs and Fisheries Service.
Co-Authors Aliah Pratiwi Imelda Izatul Yazidat Jidan Alfian Muhammad Yusuf Puji Muniarty